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<p>The published draft HM Treasury Directions set out circumstances where the power
to relax restrictions must be exercised (“mandatory cases”) and may be exercised (“discretionary
cases”). In discretionary cases, the relevant delegated authority must submit a business
case to the sponsoring department for approval of the Principal Accounting Officer
and the relevant Minister before submitting the business case to HM Treasury for approval.
In mandatory cases, there is no requirement to send a business case to HM Treasury
for approval.</p><p>The government is currently considering responses to the consultation
and the consultation response will provide more detail in due course.</p>
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